‎To make a best friend is not easy.
Making a best friend is not easy.

What’s the difference between those two sentences？

Question

‎To make a best friend is not easy. 
Making a best friend is not easy.

What’s the difference between those two sentences？

Answer

Great question, Yufangbo. I agree with Claire's answer.

Answer

They express the same information. 'To make ...' is much more formal. It's more literary. It would sound strange in most situations. In everyday spoken and written English, we'd use ' making'.

You could also say "It's not easy to make a best friend". This structure is pretty common.